Information about tax assistance to public universities and colleges for 1979-1980 is provided. The report details state tax-fund appropriations alphabetically by state for operating expenses of higher education. Among findings were that the 50 states appropriated more than $19 billion for annual operating expenses in fiscal year 1979-1980, that state appropriations for operating costs of higher education registered an overall increase over the last two years somewhat higher than the rate of general inflation, and that the prices of goods and services purchased by colleges and universities have more than doubled over the last 11 years. Included in the highlights of the 1980 figures are reports of two-year rates of gain ranging from eight percent to 43 percent (with a median of 21 percent). Among the states at the high end of the gain are California, Louisiana, Arkansas, Kentucky, Oklahoma, New Mexico, South Carolina, and Tennessee. The states showing the lowest percentage of gain include Connecticut, Pennsylvania, New Hampshire, Montana, Colorado, Idaho, Arizona, West Virginia, Alaska, and Hawaii. The general trend is seen to be one of a slowing down of the tempo of growth of state tax support, but with growth nonetheless continuing. (PHR)